Social and environmental disclosure of the largest companies in Brazil’s agribusiness sector

Abstract

<jats:sec> <jats:title content-type="abstract-subheading">Purpose</jats:title> <jats:p>Brazil’s agribusiness sector is an acknowledged and relevant player in international markets. Companies operating in this industry have been closely observed by society with increasingly critical judgment relating to production systems and the impact of these companies. In this context, this study aims to assess the voluntary disclosure of social and environmental information of Brazilian agribusiness companies and test the determinant factors.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title> <jats:p>The research hypotheses are based on stakeholder theory, legitimacy theory and results from social and environmental disclosure studies. Confirmatory factor analysis was adopted to build the dependent variables, and the Tobit model was used for hypotheses testing. The sample includes the 150 largest agribusiness companies in Brazil.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Findings</jats:title> <jats:p>The results show that the disclosure measures of agribusiness companies differ by segment and that internationalization, negative media exposure and pollution are critical factors in increased voluntary social and environmental disclosure.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Practical implications</jats:title> <jats:p>Knowledge about the determinants and quality of voluntary disclosure is key in driving social responsibility policies. In addition, they are useful to executives for the preparation of social responsibility and environmental reports.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Originality/value</jats:title> <jats:p>The results of this study contribute to the literature on voluntary social and environmental disclosure by providing information on an important but poorly studied sector, namely, agribusiness in Brazil.</jats:p> </jats:sec>

Pengaruh Liputan Media, Sensitivitas Lingkungan, Environmental Management System, dan Kedekatan Konsumen terhadap Pengungkapan Lingkungan

“…(5) listrik; (6) distribusi gas dan air (Dias et al, 2019;Brown & Deegan, 1998). Kedekatan konsumen diukur menggunakan variabel dummy, dimana 1 untuk perusahaan high-visibility dan 0 untuk perusahaan low-visibility (Branco & Rodrigues, 2008;Dias et al, 2019;Gupta & Kumar, 2021;Ismail et al, 2018;Santos et al, 2021).…”

An Assessment of Sustainability Disclosures in Oil and Gas Listed Companies in Nigeria

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Sustainability and Brazilian Agricultural Production: A Bibliometric Analysis

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